On May 7, 2026, the Court of International Trade struck down the 10 percent surcharge imposed under Section 122 of the Trade Act of 1974 after the IEEPA tariffs ended. Relief was limited to three plaintiffs. On May 12, 2026, the Federal Circuit stayed the ruling.
What this means for importers
Section 122 surcharges are not IEEPA duties and are not refunded through CAPE. See our Section 122 guide.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
Sources
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General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.